ASA
just started final accounts and i am facing some problems if any person can help in this regard i would be grateful
the problem is
sundry debtors=1,41,000
provision for b.debts=6000


adjustments
bad debts to be written off =3000
provisions are to be increased by 5%

journal entries
1.b.debts 3000
acc rec 3000
2.b.debts 6900
pro for bad debts 6900
t accounts
bad debts
----------------------------------------
A\R 3000|income statement 9900
provision 6900|
|

provision for D.D
----------------------------------------
|bal 6000
bal c,f 12900 |increase in provision 6900

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profit and loss account
rs 9900 will be shown in p & l acc on the debit side (new + b.debts - old provisions)
and amount of 6900 + 3000 will be deducted from debtors from balance sheet


is it right or wrong